{"data":{"id":"us-ar/ark.-code-ann.-26-26-1306","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-26-1306","heading":"Liability for expenses","body":"(a) Funding to a county provided through the Assessment Coordination Division for the reappraisal of real property, whether the reappraisal of real property is a review of existing data or an extensive reappraisal in which every improvement is measured, shall be for the actual appraisal cost, not to exceed seven dollars ($7.00) per parcel per year. (b) (1) The expense of any reassessment in excess of seven dollars ($7.00) per parcel per year shall be borne by the county in which is situated the district or districts so reassessed. (2) The expenses borne by the county under subdivision (b)(1) of this section shall not be paid from any funds appropriated to the county by the state. Amended by Act 2023, No. 370,§ 8, eff. 7/1/2023. Acts 1927, No. 129, § 29; Pope's Dig., § 2055; A.S.A. 1947, § 84-464.\n\n(a) Funding to a county provided through the Assessment Coordination Division for the reappraisal of real property, whether the reappraisal of real property is a review of existing data or an extensive reappraisal in which every improvement is measured, shall be for the actual appraisal cost, not to exceed seven dollars ($7.00) per parcel per year.\n\n(b) (1) The expense of any reassessment in excess of seven dollars ($7.00) per parcel per year shall be borne by the county in which is situated the district or districts so reassessed. (2) The expenses borne by the county under subdivision (b)(1) of this section shall not be paid from any funds appropriated to the county by the state.\n\n(1) The expense of any reassessment in excess of seven dollars ($7.00) per parcel per year shall be borne by the county in which is situated the district or districts so reassessed.\n\n(2) The expenses borne by the county under subdivision (b)(1) of this section shall not be paid from any funds appropriated to the county by the state.","path":["AR Code","Title 26","Chapter 26","Subchapter 13"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"c908f586ea5df2888001a8770b204bf6e933c0ad627e4b06e7f6b2b4b234d42b","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-26-1305","next":"us-ar/ark.-code-ann.-26-26-1307","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}